Weston Products manufactures an industrial cleaning compoundthat goes through three processing departments—Grinding, Mixing,and Cooking. All raw materials are introduced at the start of workin the Grinding Department. The Work in Process T-account for theGrinding Department for May is given below: Work inProcess—Grinding Department Inventory, May 1 171,360 Completed andtransferred to the Mixing Department ? Materials 405,020 Conversion175,260 Inventory, May 31 ? The May 1 work in process inventoryconsisted of 102,000 pounds with $116,280 in materials cost and$55,080 in conversion cost. The May 1 work in process inventory was100% complete with respect to materials and 30% complete withrespect to conversion. During May, 299,000 pounds were started intoproduction. The May 31 inventory consisted of 130,000 pounds thatwere 100% complete with respect to materials and 60% complete withrespect to conversion. The company uses the weighted-average methodin its process costing system. Required: 1. Compute the GrindingDepartment's equivalent units of production for materials andconversion in May. 2. Compute the Grinding Department's costs perequivalent unit for materials and conversion for May. 3. Computethe Grinding Department's cost of ending work in process inventoryfor materials, conversion, and in total for May. 4. Compute theGrinding Department's cost of units transferred out to the MixingDepartment for materials, conversion, and in total for May.
